Preamble
Recitals 29
Section 1 - PRELIMINARY PROVISIONS AND SCOPE (Article 1-2) 2
Section 2 - GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT (Article 3) 1
Section 3 - LAYOUT OF THE BALANCE SHEET (Article 4-12) 10
Section 4 - SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS (Article 13-25) 13
Section 5 - LAYOUT OF THE PROFIT AND LOSS ACCOUNT (Article 26-28) 3
Section 6 - SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT (Article 29-34) 6
Section 7 - VALUATION RULES (Article 35-39) 5
Section 8 - CONTENTS OF THE NOTES ON THE ACCOUNTS (Article 40-41) 2
Section 9 - PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS (Article 42-43) 2
Section 10 - PUBLICATION (Article 44) 1
Section 11 - AUDITING (Article 45) 1
Section 12 - FINAL PROVISIONS (Article 46-49) 4
Amending acts 3

Council Directive 86/635/EEC

Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions

50 articles

29 recitals

Open the act in the tree on the left to read its recitals, articles and annexes. Compare contents between versions

Official text · consolidated version 05/09/2006 (in force)